(1) Program Offered - Bachelor of Commerce (B.Com)

Shri Gosar Hansraj Gosrani Commerce & Shri D. D. Nagda BBA College. Jamnagar

Program outcomes, program specific outcomes and course outcomes for all programs offered by the institution

(1) Program Offered - Bachelor of Commerce (B.Com)

OBJECTIVES

Academic excellence: Our primary objective is to enable every

student to cope up with the latest developments in contemporary,

national and global level through effective transaction of the

curricular and co-curricular aspects.

Professional Excellence: The College motivates molds and

prepares the students for positions of leadership in business

organizations at the local, national and international levels.

Total commitment: The College is focused on the all-round

development of the students’ personality through proper education

and exposure to the vast treasure of knowledge; sports facilities

and by providing platforms for their socialization.

Holistic Development: College provides exposure to learners in

the latest trends in relevant branches of knowledge, competence

and creativity to face global challenges.

Socially responsible Citizen: College inculcates a sense of civic

responsibility, social commitment, and moral accountability among

the students through social activities to with exposure to human

rights, value system, culture, heritage, scientific temper and

environment.

Value-based Development: To impart quality and need based

education our objective is to sensitize the students to their

changing roles in society through awareness raising activities.

PROGRAMME

OUTCOMES (PO)

PO – 1: After completing three years for Bachelors in Commerce

(B.Com) program, students would gain a thorough grounding in the

fundamentals of Commerce and Finance.

PO – 2: The commerce and finance focused curriculum offers a

number of specializations and practical exposures which would

equip the student to face the modern-day challenges in commerce

and business.

PO -3: The all-inclusive outlook of the course offer a number of

value based and job oriented courses ensures that students are

trained into up-to-date. In advanced accounting courses beyond

the introductory level, affective development will also progress to

the valuing and organization levels.

PROGRAM SPECIFIC

OUTCOME (PSO)

PSO – 1: Students will be able to demonstrate progressive learning

of various tax issues and tax forms related to individuals. Students

will be able to demonstrate knowledge in setting up a computerized

set of accounting books

PSO – 2: Students will demonstrate progressive affective domain

development of values, the role of accounting in society and

business.

PSO – 3: Students will learn relevant financial accounting career

skills, applying both quantitative and qualitative knowledge to their

future careers in business.

PSO – 4: Students will learn relevant managerial accounting career

skills, applying both quantitative and qualitative knowledge to their

future careers in business.

PSO – 5: Leaners will gain thorough systematic and subject skills

within various disciplines of commerce, business, accounting,

economics, finance, auditing and marketing.

PSO – 6: Learners will be able to recognise features and roles of

businessmen, entrepreneur, managers, consultant, which will help

learners to possess knowledge and other soft skills and to react

aptly when confronted with critical decision making.

PSO–7: Learners will be able to prove proficiency with the ability to

engage in competitive exams like CA, CS, ICWA and other

courses.

PSO – 8: Leaners will acquire the skills like effective

communication, decision making, problem solving in day to day

business affaires

PSO – 9: Learners will involve in various co-curricular activities to

demonstrate relevancy of foundational and theoretical knowledge

of their academic major and to gain practical exposure.

PSO – 10: Learners can also acquire practical skills to work as tax

consultant, audit assistant and other financial supporting services.

PSO -11: Learners will be able to do higher education and advance

research in the field of commerce and finance.

PSO -12: Develop the ability to use accounting information to solve

a variety of business problems.

PSO – 13: Develop the ability to use a basic accounting system to

create (record, classify, and summarize) the data needed to solve

a variety of business problems.

PSO – 14: Develop the ability to use the fundamental accounting

equation to analyse the effect of business transactions on an

organization's accounting records and financial statements.

Sr. No. Name of the CourseCourse

CategoryObjective of the Course Course outcome

Students who successfully complete the course should get

insight into --

1) Learning of life skills, cultures and human behavior

2) Basic skills of reading, listening and writing

3) Narrative writing

4) Paragraph writing

5) Tense structure

Students who successfully complete the course should --

1) Understand the basic concept and difference between

Economic theories and Business Economics. And acquaint

themselves with principles of Managerial Economics.

2) Learn the concept of Elasticity of Demand and its types.

3) Understand the concept of Production and laws related to

production.

4) Analyse the Production cost.

Students who successfully complete the course should ---

1) Learn Accounting procedure for amalgamation

2) Understand Accounting treatments in the books

of the Consignor and Consignee

3) Learn Accounting procedure for Joint Venture transactions

4) Understand Accounting Treatment of premium paid by the

firm in different situations


1) Acquire the knowledge of Management Process.

2) Understand and apply the management function: Planning

organizing, staffing, directing and controlling

3) Meet the challenges of modern Management

1 English Language - 1 CoreThe course intends to initiate the students in

English language & Business english

Programme – Bachelor of Commerce – Semester - 1

To familiar the students with various micro

economics concepts and their application in the

decision – making

CorePrinciples of Micro Economics - 12

The objective of this paper is to help students

to acquire conceptual knowledge of the

financial accounting and to impart skills for

recording various kinds of business transactions

CoreFinancial Accounting - 13

The course aims to provide basic knowledge to

the students about the organization and

management of a business enterprise.

CoreBusiness Organisation & Management - 14


1) Have clear understanding about the formation of company.

2) Learn to disclose the forms, contents and alteration of

memorandum and articles of association.

3) Understand the functioning of governing bodies of

company law administration.

4) Understand the Provisions of determination of the divisible

profit and dividend


1) Be familiarize with the fundamentals of personal selling

and its process

2) Understand selling as a career and what it takes to be a

successful salesman to arouse interest of desired consumers

and to take action.

3) Learn the Selling Process

4) Understand the Mechanisms for sales promotion


1) Understand the basics terminologies of set theory, venn

diagrams, proofs and their applications in problem sums

2) Understand the basics, theorems, uses and applications of

permutations and combinations

3) Understand the methods of interpolation and

extrapolations to be used in business.

4) Understand the expansion methods, to find the terms and

coefficients of the terms


1) Understand the term Entrepreneur and Entrepreneurship

in detail

2) Learn concepts of Entrepreneurship and its principles to

execute it

3) Understand the social responsibilities and accountability

of Entrepreneur towards all the stakeholders

4) Understand the practical aspects associated with

entrepreneurship

The objective of the course is to impart basic

knowledge of the provisions of the Companies

Act 1956 & new provisions of Companies Act 2013CoreCompany Law - 15

The purpose of this course is to familiarize the

students with the fundamentals of personal selling

and the selling process. They will be able to

understand selling as a career and what it takes to

be a successful salesman.

DSE-1Personal Selling and Salesmanship - 16


the students about the fundamental concepts of

business mathematics & its application in

business

DSE-1Business Mathematic – 17

1) To make the students aware about the

business environment. 2) To create

entrepreneurial awareness among students. 3) To

motivate students to make their mind set for taking

up entrepreneurship as career.

DSE-2Entrepreneurship – 18


1) Have knowledge about computer basics

2) Learn about different input output devices

3) Comprehend Number System and Codes

4) Have knowledge about Internet basics

5) Practically work on MS Word and MS Excel


1) Learn Accounting treatment for Professional Persons’

Annual Accounts

2) Understand Accounting treatments under Hire Purchase

system

3) Make Replacement Account

4) Understand Methods of Inventory Valuation


1) Understand the importance of Personnel Management and

get knowledge regarding the role and duties of Personnel

Manager.

2) Apprehend the entire process of Manpower Search.

3) Gains knowledge about Job Analysis, Job Description, Job

Evaluation and Performance Appraisal

4) Know the importance and methodology of Training.

To impart information technology related skills to

the studentsDSE-2Computer Application in Business9

To aware the students about the business

management principles and practices due to

development of industry and business as a

complex phenomenon in the world and their

impact on organizational efficiency is needed.

ElectiveBusiness Management - 111

The objective of this paper is to help students to

acquire conceptual knowledge of the Accounting

and to impart skills for recording different kinds of

economic - business transactions.

10 ElectiveAccounting – 1




insight into --

1) Learning of life skills, cultures and human behavior

2) Basic skills of reading, listening and writing

3) Narrative writing

4) Paragraph writing

5) Tense structure


1) Understand the types of market structures, detailed study

on Perfect Competition and Monopoly.

2) Learn Price Discrimination and Monopolistic Competition.

3) Know the concept of Selling Cost and Oligopoly market

structure.

4) Apprehend theories of rewards of factors of production.


1) Understand the financial impact of conversion of

partnership firms into company with special reference to

purchase consideration.

2) Understand difference between conversion and

acquisition with the help of accounting entries.

3) Learn the procedure to be followed for distribution of cash

when the partnership firm dissolves.

4) Classify the income and expenditure and

receipt/payments of non- trading concerns.


1) Understand the purpose and methods of Directing.

2) Have knowledge about traits and types of leaders and

also learn different styles of Leadership.

3) Learn the procedure of decision making and understand

the importance of communication.4) Learn the utility of Motivation and Group Dynamics to

retain their employees

5) Learn the impact and techniques of Controlling.


the students about the organization and

management of a business enterprise.

CoreBusiness Organisation & Management - 24

To familiar the students with various micro

economics concepts and their application in the

decision – making

CorePrinciples of Micro Economics - 22

The objective of this paper is to help students to

acquire conceptual knowledge of the financial

accounting and to impart skills for

recording various kinds of business

transactions.

CoreFinancial Accounting - 23

1 English Language - 2 CoreThe course intends to initiate the students in




1) Know the qualification, appointment, powers and liabilities

of director and secretary.

2) Explain the types of meeting and modes of winding up.

3) Learn the procedure of Liquidation.

4) Understand the important Case Studies under the

Companies Act 2013.


1) Understand Sales Organization, Duties & Responsibility

of Sales Manager and Sales Routine.

2) Understand the objectives and functions of Sales

Management and learn to formulate sales policies.

3) Learn the process of Recruitment, Selection and Training

of Salesman and also to understand the Purposes of

Motivational sales conferences.

4) Learn the methods of remuneration for salesman,

understand controlling techniques and learn to prepare Sales

Report.


1) Understand the types of matrices, its applications and

uses, addition, subtraction, multiplication, find inverse and

find the value of unknown values.

2) Understand the methods of solving the equations, find

unknown values and solve determinants.

3) Understand the basics of limits, formulae and

applications of limits

4) Understand the ways of proving the equations and using

three power series and its applications.


1) Understand the term Entrepreneur and Entrepreneurship

in detail.

2) Understand the procedure of how to start enterprise

3) Understand the business environment in detail

4) Understand contribution of Entrepreneur in various

sectors

5) Understand the contributions and developments in the

field of EDPS and government assistance

1) To make the students aware about the

business environment. 2) To create

entrepreneurial awareness among students. 3)

To motivate students to make their mind set

for taking up entrepreneurship as career.

DSE-2Entrepreneurship – 28

The purpose of this course is to familiarize the

students with the fundamentals of personal

selling and the selling process. They will be able

to understand selling as a career and what it

takes to be a successful salesman.

DSE-1Personal Selling and Salesmanship - 26

The course aims to provide basic knowledge

to the students about the fundamental

concepts of business mathematics & its

application in business

DSE-1Business Mathematic – 27

The objective of the course is to impart basic

knowledge of the provisions of the Companies

Act 2013CoreCompany Law - 25


1) Learn to Navigate Database and Access data types

theoretically and practically

2) Learn Creating tables through wizard and design view,

datasheet view and Understand field properties theoretically

and practically.

3) Understand the basics of Query and Forms theoretically

and practically.

4) Understand the importance of E-Commerce and learn the

basics of M-Commerce.


1) Learn Farm Accounting

2) Understand Accounting treatments under Royalty system

3) Understand about Voyage Accounting.

4) Understand of accounting of sales under installment

system.


1) Understand concept of operations management

2) Understand the concept of operations strategy.

3) Understand importance of concepts and technicalities

regarding plant’s locations.

4) Understand importance of concepts and technicalities

regarding plant’s layout.

To aware the students about the Production

Business Management principles and practices

due to development of industry and business as a

complex phenomenon in the world and their

impact on organizational efficiency is needed.

ElectiveBusiness Management - 211

The objective of this paper is to help students

to acquire conceptual knowledge of the

Accounting and to impart skills for recording

various kinds of business transactions.

10 ElectiveAccounting – 2

The core objective of the course is to familiar to

the students about the E-Commerce and Use of

RDBMS

DSE-2E-Commerce & Use of RDBMS (MS-

Access)9




insight into --

1) A Course for Intermediate Learners - Pathways to English -

y Board of Editors, Cambridge

University Press.

2) English Grammer - Types of Sentences

3) English Grammer - Active and Passive Voices

4) Creative Writing – Paragraph writing


insight into --

1) Students learnt concepts of money and brief on barter

system2) Analyzed concepts of time value of money with Cambridge

equation and fisher equation.

3) Brief about finance and financing activities

4) Brief about Indian banking mechanism and settlement of

transactions

5) Learning of Indian and international institutions .


1) Students learnt concepts of cost ( fixed cost variable cost).

2) Analysed concepts of material variances and labour

variances.

3) learning of cost sheets and estimated cost sheets.


1) Students learnt concepts of taxes.

2) Analysed differences between tax evasion, tax planning

and tax avoidance.

3) Learning concepts of salary and its exceptions

4) house property and its exemptions.


1) Students learnt concepts of issue of shares, accounting

treatment of consolidation of shares and buy back of shares.

2) Accounting entries of final accounts with its adjustments.

3) Concepts of dissolution of accounts , liquidation of

accounts.4) Knowledge on objectives and scope of Indian accounting

standards

To study the corporate accounting concepts and

principles.CoreCORPORATE ACCOUNTING –I5

To familiar the students with various cost

accounting Concepts and their application in the

decision-making.

CoreCOST – ACCOUNTING – 13

To similar the students with Income Tax and their

application.CoreINCOME TAX -14

2MONEY ECONOMICS AND FINANCE

SYSTEM – 1Core

This syllabus aims at making students aware of

functioning of monetary theories and prevailing

financial system in India.


ENGLISH - 31The course intends to initiate the students in


Foundation/

Language


1) Students learnt about communication.

2) analyzed communication networks and grapevine.

3) Drafting professionally business letters.

4) Importance and significance of verbal and non - verbal

communication.


1) Students thorough concepts of insolvency of accounts

along with its accounting treatment.

2) Theoretical knowledge regarding issues and listing of

shares and securities.

3) Brief about gross working capital and net working capital


1) Students learned concepts of marketing and its

applications in business.

2) Brief on product , product life cycle, branding and

packaging.

3) Fundamentals on pricing methods and pricing policies.

4) Practical applicability of promotion strategies with help of

digital market media tools.

To familiar the students with various Accounting

and finance Principles and concepts and their

application in the decision-makingElectiveACCOUNTING & FINANCE– 37

The objective of this course is to facilitate

understanding of the conceptual framework of

marketing and its applications in decision making

under various environmental constraints

ElectiveBUSINESS MANAGEMENT – 3

(MARKETING MANAGEMENT)8

To familiar the students with various

communication principles and concepts and their

applicationCore & Allied BUSINESS COMMUNICATION- 16




insight into --

1) A Course for Intermediate Learners - Pathways to English -

y Board of Editors, Cambridge

University Press.2) Personal Interview for Job and Admission Reading and

Writing Skills

3) Reported Speech, Preparing Resume and C.V., Creative

Writing – Essay writing.


insight into --

1) students learnt about money theories.

2) students imparted knowledge regarding inflation and

effects of inflation.

3) Brief on financial policy and monetary policy

4) theoretical and practical understanding mechanism of

exchange rate.


1) students were imparted knowledge regarding reconciliation

of final accounts.

2) Students leant job and batch costing and fundamentals of

operating costing.


1) students learnt calculations of business or profession.

2) students were imparted calculations of capital gains.

3) brief on scope and significance of service tax


1) students learnt accounting treatment of amalgamation of

companies.

2) students imparted knowledge regarding absorption of

companies and external reconstruction of companies as per

traditional approach.

3) students imparted fundamentals and concepts of Indian

accounting standards.

To study the corporate accounting theories and

applicationsCoreCORPORATE ACCOUNTING – 25


functioning of Cost Accounting, theories and

prevailing Cost Accounting system in India.

CoreCOST – ACCOUNTING – 23

To provide an understanding of the income Tax

Act and Applications.CoreINCOME TAX - 24

2MONEY ECONOMICS AND FINANCE

SYSTEM – 2Core


functioning of monetary theories and prevailing

financial system in India




Foundation/

Language


1) Students learnt about communication.

2) analyzed communication networks and grapevine.

3) Drafting professionally business letters.

4) Importance and significance of verbal and non - verbal

communication.

5) Brief on media and modes of communication.

6) Drafting of complaints letters and responses to complaint

letters.


1) Students were imparted knowledge regarding accounts of

general insurance company

2) students learnt about payment in installments system.

3) mathematical calculations of goodwill and shares.

4) management of current assets inventory , cash and

receivables.


1) Students learned basic concepts related with Marketing

Research.

2) Problem Identification and Research Design.

3) Data Resources & Sampling Plan

4) Data Collection and Analysis and Report Preparation.

To provide an understanding of the Accounting &

Finance principles their relevance.ElectiveACCOUNTING & FINANCE – 47

The purpose of this course is to enable students

learn the process, tools and techniques of

marketing research

ElectiveBUSINESS MANAGEMENT – 4

(MARKETING RESEARCH)8

To familiar the students with various

communication Principles and Concepts and their

applicationCore & Allied BUSINESS COMMUNICATION - 26




insight into --

1) ‘Fusion- An Anthology for Advanced Learners’ - by Board

of Directors; Orient Blackswan

2) Communication Skills

3) Reading and Writing Skills

4) Proficiency in Language - Translation from English into

Mother Tongue Translation from Mother Tongue into English -

Press Release


insight into --

1) Student learnt PESTEL analysis.

2) Students imparted recent trends in business environment

3) students learnt economic indicators like income and its

correlation with business environment.

4) Short note on savings and investment relationship and

pattern of savings investment in last decades.

5) conditions and reasons of unemployment and business

opportunities along with problems of unemployment.


1) students learnt nature and meaning of management

accounting.2) students conveyed comparative analysis between financial

cost and management accounting.3) calculations of fund flow statement with reference to

sources of funds and applications of fund4) calculations of ratio analysis (solvency ratios , liquidity

ratios , turnover ratios)5) Concept and importance of break – even analysis with

practical sums

6) Concepts of differential costing like sunk cost , opportunity

cost and determinations of sales mix.


1) students gained knowledge regarding meaning and scope

of audit.

2) short note on internal check system and internal control.

3) concepts and comparative bifurcation of vouching

verification and valuation of assets.


1) students were equipped with concepts and practical sums

of correlation.

2) students were equipped with concepts and practical sums

of regression.

3) fundamentals and theories of probability.

4) sums of mathematical expression with context to discrete

random variable and continuous random variable

5) sums of mathematical expression and applications of

binomial and normal distribution.

To equip the students with research tools to apply

in the research situationsCoreFundamentals of Statistics - 15

To aware the students about the management

accounting principles and practicesCoreManagement Accounting - 13

To aware the students about the auditing

principles and practices.CorePrinciples of Auditing - 14

2 Business Environments - 1 Core

The objective of the syllabus to keep aware the

students about the problems arising at national

and international level on account of the

process of liberalization and globalization




Foundation/

Language


1) Elementary concepts of scope and objectives of financial

management and importance of time value of money with

sums.

2) Brief about working capital management and concepts

regarding inventory and sources of working capital.

3) Theoretical concepts of management of cash, receivables

and inventory.


1) students were conveyed concepts of human resource and

human resource challenges.

2) Brief note on corporate objectives, human resource

planning and obstacles while setting human resource planning.

3) elementary concepts of human resource management

such as job analysis, job description , induction and

placement.

4) Maintaining HR relation with context to trade unions and

functions of trade unions.


1) Accounting treatment of electrical company and electricity

supply act 1948.

2) Accounting treatment of fire claims and insurance

accounts.

3) Concept and practical sums of leverage.

4) Theories of interim dividend and final dividend , dividend

theory by Walter and Gordon , comparative analysis of fixed

and flexible dividend factors affecting dividend policy.

The Objective of this course is to sensitize

students to the various facets of managing people

and to create an understanding of the various

policies and practices of human resource

management.

Core & Allied Human Resource Management - 17

To equip the students with the principles and

practices of Accounting and Finance in the

concerned field

ElectiveAccounting and Finance - 58

To aware the students about the role and practices

of Financial Management in the market.Core & Allied Financial Management - 16




insight into --

1) ‘‘Fusion- An Anthology for Advanced Learners” - By Board

of Editors; Orient Blackswan

2) Communication Skills - Group Discussion

3) Reading and Writing Skills

4) Proficiency in Language -Comprehension (of moderate

difficulty level)

5) Creative Writing - Reshaping the Story


insight into --

1) student learnt features, challenges and overall

upgradation of small scale and cottage industries

2) After completion of subject students learnt monetary policy

, fiscal policy, and import and export policy and modern trends

of foreign investment.

3) students were conveyed importance of special economic

zone

4) Brief concepts of privatization and disinvestment.

5) Short note on planning commission and 5 year plan.


1) After completion of subject student got concepts Indian

accounting standards, meaning of cash flows, and fund flow

statements.

2) Practical sums of flexible budget and its theoretical utility.

3) meaning of capital budgeting and techniques of capital

budgeting.


1) Student learnt company`s auditor duties, qualifications ,

right and appointment and disappointment as per company`s

act.

2) Students learnt qualified report and unqualified report.


1) student learnt components and time series and

computation of seasonal index number.

2 Business Environments - 2 Core

The objective of the syllabus to keep aware the

students about the problems arising at national

and international level on account of the

process of liberalization and globalization.




Foundation/

Language

To aware the students about the management

accounting principles and practicesCoreManagement Accounting - 23

To aware the students about the auditing

principles and practices.CorePrinciples of Auditing - 24



2) student learnt linear programming and Objective functions,

Constraints, solution, feasible solution, optimum solution ,

basic solution , slake and surplus variables etc.

3) yule`s method.

4) students were conveyed sample and sampling method

and computations of variance of sampling random, sample

Mean. Stratified sample Mean(Two or Three strata only) and

systematic sampling.

5) meaning of index numbers and practical sums of index

numbers by 1. Laspeyer’2. Paashe’s 3. Fisher’s 4. Dorbis -

Bowley’s 5. Marshal - Edgeworth’s


1) Students learnt concept of indian financial system and

components of indian financial system.

2) Comparative analysis of financial and non – financial

assets.

3) Students learnt concepts of capital market and entire book

– building process.

4) Students learnt concept of secondary market and overall

mechanism of stock exchange (NSE AND BSE)

5) Brief note on money market instruments like certificate of

deposits , call money, treasury bills.


1) Students learnt meaning and concept of HR and aims of

HR needs.

2) students learnt HR – Morale & Discipline Meaning, needs,

significances, types, factors, actions and suggestions.

3) meaning, importance of industry Psychology.

4) students learnt how to maintain HR relations.

5) students were conveyed disputes and grievances and

how to settle disputes and grievances.


1) Students learnt accounts of holding company.

2) Practical sums of process costing.

3) Sources of funds.

4) Theory of swaps, hedging and futures and forwards.

To aware the students about the role and

practices of Financial Management in the market.Core & Allied Financial Management - 26



The Objective of this course is to sensitize

students to the various facets of managing people

and to create an understanding of the various

policies and practices of human resource

management.

Core & Allied Human Resource Management - 27

To provide an understanding of the Accounting &

Finance principles their relevance.ElectiveAccounting and Finance - 68

Shri Gosar Hansraj Gosrani Commerce & Shri D. D. Nagda BBA College. Jamnagar

Program outcomes, program specific outcomes and course outcomes for all programs offered by the institution

(1) Bachelor of Business Administration

OBJECTIVES

Make Students ready to exhibit understanding of broad business concepts and principles.

Make Students ready to exhibit critical thinking skills to address diverse business challenges and opportunities.

Model business professionalism and demonstrate effective written and oral communication skills.

In summary, the core objective of the course is to prepare young person for junior executive position in various commercial, Industrial and non-profit organization.

PROGRAMME OUTCOMES (PO)

To develop an understanding of the Functions of Business.

To develop critical and analytical thinking.

To develop interpersonal skills

To provide Global perspectives of Business.

To develop entrepreneurial skills

PROGRAM SPECIFIC OUTCOME (PSO)

To have a clear idea of the various responsibilities of the different departments.

To understand the ethical challenges in a business.

Analyse global environment and its impact on business.

Ability to analyse and interpret data.

Ability to make crucial decisions.

Sr. No. Name of the Course Course Category Objective of the Course Course Outcome

(1) To hone students’ communication skills CO1: To acquaint students’ with the fundamentals of communication

(2) To strengthen students’ ability for business writing CO2: To equip the students with the various aspects of report writing

CO3: To strengthen students’ ability for business writing

CO4: To practice business writing

(1) To provide basic knowledge basic principles, concepts and tools of

economics.

CO 1: To understand basic knowledge of principles, concepts and

tools of economics

(2) To make enable students for understanding application/working of

economic theories, concepts and tools in real market conditions.CO 2: To help them understand the theory of utility

(3) To develop ability of students to apply principles, concepts and tools of

economics.

CO 3: To develop the ability to understand theory of demand and

supply and its elasticity with application

(4) To develop/enhance ability of student to take accurate decisions on

basis of knowledge of principles, concepts and tools of economics.CO 4: To familiarize with structures of market

CO1: To sharpen mathematical abilities in making Business Decision

CO2: To equip the students’ with knowledge of permutation and

combination

CO3: To help them understand the concepts of Arithmetic, Geometric

and Harmonic Progression

CO4: Improve logical and reasoning abilities by understanding

Binomial Theorem, Interpolation and Extrapolation and Mathematical

Induction.

CO1: To help the students understand the fundamental concepts and

principles of management.

CO2: To study primary aspects of Management

CO3: To acquaint them with POSDCoRB

CO4: To help them overview the areas of Business Management

(1) To sharpen mathematical abilities in making Business Decision

(2) Improve logical and reasoning abilities.

ELEMENTS OF BUSINESS

MATHEMATICSElective

2

3

Programme – Bachelor of Business Administration – Semester - 1

COMMUNICATION SKILLS AND

BUSINESS WRITINGFoundation

MICRO ECONOMICS Core

1

(3) To equip the students with the knowledge various aspects of

communication

FUNDAMENTALS OF

MANAGEMENTCore4

This course contains only introductory aspects of business management. It

primarily focuses on meaning, importance, and functions of business

management. The course helps students across the disciplines to overview

business management. The basic objective is to help the students

understand the fundamental concepts and principles of management. The

students are required to study only primary aspects of management.

CO1: To make the students familiar with the basic concepts in

commerce, trade and industry

CO2: To expose them to modern business world

CO3: To make them familiar with different forms of business

organizations, their formation and management.

CO4: To understand the different business combination

CO1: To develop conceptual understanding of the basic accounting

system through book-keeping mechanism

CO2: To know the procedure from journal entry to trial balance

CO3: To make them familiar with subsidiary books

CO4: To impart skills for preparation of financial statements.

CO1: To create awareness among the students regarding

environmental situation

CO2: To familiarize them with the Legislations and International

treaties

CO3: To motivate them to contribute for creating awareness in the

Society

CO4: To help them know the environmental and disaster

management systems

CO1: To make students aware about basics of computers

CO2: To help them know peripheral devices, word processing, spread

sheets and presentation

CO3: To educate them with internet environment

CO4: To practice MS Word, MS Excel and MS PowerPoint

8

The objective of the course is to make students aware about basics of

computers, peripheral devices, internet environment, word processing,

spread sheets and presentation

7

OFFICE AUTOMATION Core

ENVIRONMENTAL SCIENCE Allied

To create awareness among the students regarding environmental

situation, Legislations and International treaties and motivate to

contribution for creating awareness in the Society.

5

6

To develop conceptual understanding of the basic accounting system

through book-keeping mechanism and to impart skills for preparation of

financial statements.

To make the students familiar with the basic concepts in commerce, trade

and industry, to expose them to modern business world and to make

familiar with different forms of business organizations, their formation and

management.

CoreFORMS OF BUSINESS

ORGANISATION

ElectivePRINCIPLES AND PRACTICE

OF ACCOUNTING


(1) To hone students communicative skills. CO1: To hone students’ communicative skills.

(2) To drill students in conversational English. CO2: To drill students in conversational English.

CO3: To strengthen students’ ability to use English for day to day

purposes.

CO4: To develop ability of students to introduce themselves, have a

flair over situational dialogues, equip themselves with tele-manners

and enhance their vocabulary

(1) To provide basic knowledge basic principles, concepts and tools of

macro-economics.

CO1: To provide basic knowledge basic principles, concepts and tools

of macro-economics.

(2) To make enable students for understanding application/working of

macro-economic concepts and tools in actual conditions.

CO2: To enable students to understand application of macro-

economic concepts and tools in actual conditions.

(3) To develop ability of students to apply principles, concepts and tools of

macro-economics.

CO3: To enhance ability of students to take accurate decisions based

on macroeconomic tools

(4) To develop/enhance ability of student to take accurate decisions on

basis of knowledge of principles, concepts and tools of macroeconomics.

CO4: To help them understand in depth National Income,

Demography, Inflation, Commercial banking and International trade

CO1: To sharpen mathematical abilities in making Business Decision

CO2: Improve logical and reasoning abilities

CO3: To acquire knowledge of Limits, Determinants, Matrices and

Derivatives

CO4: To integrate disciplines of Mathematics and Finance

CO1: To help them understand issues relating to contemporary

business management theory and practices.

CO2: To help them focus on historical development of management

as well some issues relevant to modern management.

CO3: To help the students analyze key issues relevant to modern

management practices across the globe.

CO4: To study the corporate stories to understand the management

issues with real situations.

3


CONVERSATIONAL ENGLISH Foundation

MACRO ECONOMICS Core

1

(3) To strengthen students’ ability to use English for day to day purposes.

(1) To sharpen mathematical abilities in making Business Decision

(2) Improve logical and reasoning abilities

ADVANCE TECHNIQUES OF

BUSINESS MATHEMATICSElective

2

EMERGING TRENDS IN

CONTEMPORARY

MANAGEMENT

Core4

This course presents some issues relating to contemporary business

management theory and practices. It primarily focuses on historical

development of management as well some issues relevant to modern

management. The objective is to help the students glimpse some key

issues relevant to modern management practices across the globe.

CO1: To acquaint them with Accounting Standards

CO2: To learn Depreciation Accounting and Valuation of Inventories

CO3: To study technology and its repercussions on E-Commerce and

E-Marketing

CO4: To know how to prepare final accounts of Partnership firm

CO1: To provide basic knowledge of Ecommerce

CO2: To study types of E-Commerce and EDI

CO3: To study technology and its repercussions on E-Commerce and

E-Marketing

CO4: To acquaint them with recent trends in E-Commerce

CO1: To learn how records can be maintained

CO2: To use of historical data for future, find some patterns from

historical data and analyze the data for project work.

CO3: To understand the concepts of database, tables, queries and

forms

CO4: To practice the concepts under the able guidance

CO1: To develop among the students a feel about industrial

environment and business practice

CO2: To develop a practical base in them as a supplement to the

theoretical study of the management in general.

E – COMMERCE

7 IT TOOLS FOR BUSINESS Core

8 PRACTICAL STUDIES Project

The objective of practical training is to develop among the students a feel

about industrial environment and business practice. Also to develop a

practical base in them as a supplement to the theoretical study of the

management in general.

The objective of the course is to learn how records can be maintained, use

of historical data for future, find some patterns from historical data and

analyze the data for project work.

5

6 To provide basic knowledge of Ecommerce.

To develop conceptual understanding of the basic accounting system

through book-keeping mechanism and to impart skills for preparation of

financial statements.

ElectiveBUSINESS ACCOUNTING

Allied


CO 1: Understand the term Marketing Management and in

depth understanding of Marketing Concepts.

CO 2: Understand the factors affecting of Marketing Mix and

Consumer Behaviour

CO 3: Learn the basics of Market Segmentation and Market

Targeting

CO 4: Learn the Product Dimensions, Product Mix Dimensions,

Stages of Product Life Cycle and Consumer Adoption Process

CO5: Understand the Significance of Price in Marketing

CO1: Learn in details Financial Management and become

financial adviser

CO2: Understand and analyse the interrelationship between

finance and corporate

CO3: Learn in depth Time Value of Money

CO4: Understand in detail Capital Structure and able to design

capital structure

CO5: Understand in depth long term Investment and

Financing decisions

CO1: Learn in details Human Resource Management

CO2: Understand the process of Recruitment, Selection and

Induction

CO3: Learn in depth Managerial Training Methods

CO4: Understand various techniques of Performance Appraisal

and Wage and Salary Administration

CO5: Understand Trade Union and concept of Quality of Work Life

CO1: Understand micro economics and decisions making

process

CO2: Learn Objectives of demand forecasting and statistical

methods of surveys

CO3 Understand different types of competitive and non –

competitive markets.

CO4: Apply Differential costing concepts (sunk cost,

incremental cost, fixed cost, variable cost)

1

The objective of this course is to help the students

understand the fundamental concepts and principles of

Marketing & Marketing Management

Human Resource

Management- ICore

The objective of this course is to help the students understand

the fundamental concepts and principles of Human Resource

Management.

2The objective of this course is to help the students understand

the fundamental concepts and Finance & Financial Management


Marketing Management - I Core

Financial Management - I Core

Managerial Economics-I Core4

The objective of this course is to acquaint the students with

concepts, and techniques used in Micro-economic Theory and to

enable them to apply this knowledge in business decision

making.

3

CO1: Learn in depth qualities of an entrepreneur and able to

become an entrepreneur

CO2: Write down the details of financial schemes offered by

banks and government agencies and able to access them

easily

CO3: Learn the details of acquisition and mobilization of

resources

CO4: Learn in depth the characteristics and importance of

finance in Small and Medium Business

CO1 Pass journal entries in the books of a company for

forfeiture and reissue of shares allotted on a pro-rata basis.

CO2 Know the provisions of the Companies Act 2013 and

guidelines issued by SEBI as regards redemption of

redeemable preference shares. Understand concepts of

buyback of shares. Also pass journal entries for Redemption of

Redeemable Preference Shares, and buy back of equity

shares

CO3 Know the provisions of the Companies Act 2013 and

guidelines issued by SEBI as regards Issue of Bonus shares.

Also pass journal entries for issue of bonus shares.

CO4 Know the provisions of the Companies Act 2013 as

regards Issue and Redemption of Debentures like types of

debentures, methods of redemption of debentures, writing off

discount on issue of debentures etc. and also pass journal

entries related to it in the books of the company

CO5 Have an insight into the formats of the vertical financial

statements of a company as per the Schedule III of latest

provisions of the Companies Act 2013 and prepare them.

CO 1: Learn the basics of Probability and apply the same in

finance, computer application, etc.

CO 2: Understand different sampling techniques for research

purpose

CO 3: Learn to take decisions based on rational reasoning

CO1 Communication Skills i.e. Narrating/ Describing and

object, experience details regarding a place, or industries, TV

show or Movie Presentation of an Academic Report.

CO2 Reading and writing Comprehension

CO3 Business Reporting writing and writing of Notice, Agenda

and minutes.

CO4 Grammar: Direct – indirect Narration Antonym and

synonym

8

The objective of this course is to make the students equipped

with the necessary techniques and skill of communication to

inform others, and to get work done from them.

7

Communication Skill - III Foundation

Business Statistics - I Elective

The objective of this course is to provide primary knowledge

regarding some statistical techniques to be used in managerial

decision making.

5

6

To develop conceptual understanding regarding corporate

accounting system and to prepare financial statements with

reference to Laws applicable in this respect

The objective of this course is to make the students acquainted

to Entrepreneurship, and to develop in them the quality for

Innovative entrepreneur

CoreEntrepreneurship

Development

ElectiveCorporate Accounting - I


CO 1: Understand the term Market Promotion and Elements of Market

Promotion mix.

CO 2: Understand the Elements of Market Promotion mix

CO 3: Learn the basics of Channel of Distribution and Market Logistics

CO 4: Learn the fundamentals of Marketing Research

CO1: Learn in depth working capital management and able to estimate

the working capital requirements

CO2: Understand in detail the elements of Working Capital

Management

CO3: Learn the concept and mechanism of Cost of Capital

CO4: Understand the concept of Leverage and Capitalization

CO5: Study the sources of finance.

CO1: Understand in detail behaviour of employees and able to manage

them efficiently

CO2: Identify in details employees performance and able to motivate

for effective performance

CO3: Learn in depth and analyse the behaviour of employees

CO4: Understand in details key positions in an organisation and able to

occupy them in groups

CO5: Learn in details with examples frame industrial relations and

disputes

CO 1: Classify markets into perfect competition and imperfect

competition.

CO 2: Understand different pricing policies such as market skimming,

market penetration, going rate , auction pricing , peak load pricing etc.

CO 3: Understands the theoretical implications of breakeven analysis

CO 4: Have basic idea about how to select a specific project based on

the investment and return

Managerial Economics-II Core4The objective of this course is to acquaint the students with concepts,

and techniques used in Managerial Economics.


Marketing Management - II Core

Financial Management - II Core

1To introduce the fundamental concepts and theories in the area

of marketing and assist the students in marketing decision making

Human Resource Management-

IICore

To provide insight to understand the concepts and theories and to

develop skills for practical application for organizational behaviour.

2

To provide insight to understand the concepts and theories and to

develop skills for practical application of financial data to make better

financial decision.

3

CO1 Understand the concept of managerial remuneration and book

profit allowable as per the companies Act, 2013and compute the

allowable managerial remuneration.

CO2 Compute the liability of underwriters on issue of shares and

debentures of a company and the underwriting commission payable to

them.

CO3 Analyze and interpret financial statements using various tools of

financial analysis. Have in-depth knowledge of ratio analysis, and

should be able to calculate and interpret various financial ratios

CO4 Understand the provisions regarding valuation of Goodwill and

various accounting standards. Compute goodwill of a company using

various methods when past data is provided.

CO5 Calculate the intrinsic value, market value and fair value of fully

paid or partly-paid equity shares and preference shares. Have a basic

understanding of valuation of right shares and bonus shares

CO1: Understand in depth to fill the gap between theory and practical

through internship

CO2: Understand in detail with examples the procedure and able to

write a report on the functioning of human resources, Production,

Marketing , financial, consumer's preferences and behaviour, pricing,

competition, accounting etc., of the organisation

CO3: Specify the details in depth and able to communicate effectively

CO4: Learn in detail and able to absorb as an employee by the

employer

CO5: Specify and analyse the components of project report and

prepare the report effectively

CO 1: Understand process control techniques and obtain variable and

attribute charts

CO 2: Understand t distribution and apply t test to test mean of mean of

single sample and means of two samples.

CO3: Understand Chi-square distribution and apply Chi-square test for

testing variance of a small sample, testing independence of attributes

and testing goodness of fit.

CO 4: Be familiar with F distribution and apply F test for comparing

variance of two small samples and means of more than two samples.

CO1 Communication Skills i.e. Presentation on current share market

and writing a report on share market.

CO2 Reading and writing Comprehension

CO3 Translation from English into Gujarati and Translation from

Gujarati into English

CO4 Grammar: Verbal Analogy and Verbal Ability

The objective of this course is to acquaint the students with the

application of Statistical Techniques to managerial decisions and to

expose them to the significance of various scientific tools

5

6

The objective of industrial training in Semester IV of B.B.A

programme is to give them perspectives about the organization and

functioning of all the areas of management

To develop conceptual understanding regarding corporate accounting

system and to learn how to make analysis and interpretation of

accounting information

CoreCorporate Accounting -II

CorePractical Studies

8

The objective of this course is to make the students equipped with the

necessary techniques and skill of communication to inform others,

and to get work done from them.

7

Communication Skill-IV Foundation

Business Statistics –II Elective


CO 1: Understand the various Concepts of Production and Operations

management.

CO 2: Understand the factors affecting manufacturing and service

operations.

CO 3: Learn the basics of how manufacturing firms operates.

CO 4: Learn the importance of plant layout and plant location in

manufacturing operations.

CO 1: Have a basic understanding of Management Accounting and

how it differs from Cost Accounting

CO 2: Understand in depth budgetary control system and able to

prepare different types of budgets

CO 3: Learn in depth variance analysis and able to determine Material,

Labour and Overhead Variance

CO 4: Learn in detail marginal costing techniques and able to

determine BEP, desired profit

CO 1: Understand the various Concepts of Business environment.

CO 2: Understand the impact of business environment on business

activities.

CO 3: Learn the how changes takes place in business environment.

CO 4: Develop basic understanding about various economic policies of

government

CO1 Have a general idea of various direct and indirect tax laws in India.

Understand various definitions as per Income Tax law. Determine the

residential status of an individual assesse and incidence of tax.

CO2 Have knowledge of exempt incomes.

CO3 Understand aggregation of total income and general deductions

allowed to be made from the income.

CO4 Understand the responsibilities of various income tax authorities

and the assessment procedure. Know the provisions of Income Tax

Act, 1961 regarding Types of Assessment, Types of Return, Permanent

Account Number, Tax Deducted at Source, Advance Payment of

Income Tax.

CO5 Have a knowledge of Computation of the taxable income of an

individual under the head of Salary

Business Environment- I CoreThe basic objective of the course is to develop understanding about

business environment to the students.

2To develop conceptual understanding regarding management

accounting and use of accounting data for managerial decisions.

3


Operation Management Core

Management Accounting- I Core

1

The Course is designed to acquaint the students with decision

making in: Planning, schedule and control of Production and

Operation functions in both manufacturing and service organization.

Business Taxation- I Core & Allied4

To develop conceptual understanding regarding Direct Tax Laws and

to prepare Returns and make them introduced with assessment

procedure.

CO 1: Understand how to start a business

CO 2: Learn to apply theoretical knowledge.

CO 3: Get the overview of working of the organization.

CO 1: Be aware of the basic concepts of contract as per Indian

Contract Act, 1872.

CO 2: Understand the concepts of Free Consent and Consideration,

and who can be the competent parties to a contract

CO 3: Learn the, The workmen’s Compensation Act and The Factories

Act

CO 4: Understand the Grievances settlement procedure

CO 5: Learn the Principles of corporate governance, morality and

business ethics

CO 1: Learning of cyber marketing, green marketing and consumerism

were done using appropriate teaching methods.

CO 2: Along with these several practical case studies were taught so

that their understanding in practical aspect of marketing can become

stronger.

CO 3: Marketing environment, Advertising and new era of marketing

were also explained.

CO 4: Sales force management and sales force oriented practices were

discussed along with customer relationship marketing.

CO 1: Understand in detail the various approaches to capital structure

theories and able to design capital structure

CO 2: Learn the Dividend policy in practice

CO 3: Learn in depth working capital management and able to estimate

the working capital requirements

CO 1: This unit reflects and teaches the various concepts of welfare, its

type, and the benefits employees get out of welfare and its importance

at workplace.

CO 2: This unit highlights the importance of employee safety at

workplace. It also highlights the safety policy measures and defines it in

detail.

CO 3: This unit tells about employees’ physical and mental health. It

also tells about stress management techniques and helps employee to

balance work life.

CO 4: This unit tells about various benefits and services provided to

employees, it also tells about various problems associated with its

management and administration.

9To create awareness among the students related to advance topic of

human resource management.

7

Advanced Human Resource

Management – I Elective

Advanced Marketing

Management – IElective

Advanced Financial

Management – I8 Elective

To help students to understand the conceptual frame work of financial

management and its applications under various environmental

constraints.

The course contents of this paper is aimed at increasing students’

awareness to modern marketing environment and practices across

the globe.

5

6 To impart preliminary knowledge of the laws

The objective of practical training is to develop among the students a

feel about industrial environment and business practice. Also, to

develop a practical base in them as a supplement to the theoretical

study of the management in general.

Core & AlliedProduct Project Report

FoundationBusiness Law- I


CO 1: Understand the various Concepts of Materials management.

CO 2: Understand the importance of managing raw materials and stocks

in organizations.

CO 3: Learn the basics of how to arrange and store materials.

CO 4: Learn how to apply various method of storing and supplying

material in various departments.

CO 1: Prepare Fund Flow Statement

CO 2: Prepare Cashflow Statement as per AS – 3

CO 3: Calculate and apply ROI concept in practice

CO 4: Understand the functioning of Assets & Liabilities in a Bank

CO 5: Learn the in depth concept of Responsibility Centers and its

importance.

CO 1: Understand the various Concepts of Business environment.

CO 2: Understand the impact of business environment on business

activities.

CO 3: Learn the how changes takes place in business environment.

CO 4: Develop basic understanding about various economic policies of

government.

CO1 Helps them calculate the taxable income from house property and

Compute taxable profit under the head Profits and Gains from business

and profession.

CO2 Helps them calculate taxable capital profit under the head Capital

Gains and Compute taxable income under the head Income from other

source

CO3 Know the provisions of Assessment of Partnership firm and

Company as per Income Tax Act and able to compute taxable income of

Partnership firm and Company.

CO4 Understand the concept of Tax Management, Tax planning, Tax

avoidance and Tax evasions and also understand the difference

between them.

CO5 Know the basic provisions of New Indirect tax introduced i.e.

Goods and Service Tax (GST)

Business Taxation- II Core & Allied4

To develop conceptual understanding regarding Direct Tax Laws and

to prepare Returns and make them introduced with assessment

procedure.


Material Management Core

Management Accounting- II Core

1The objective of the course is to familiar the students with the basic

concept of materials management.

Business Environment- II CoreThe basic object of the course is to provide knowledge of business

environment component to the students.

2To develop conceptual understanding regarding management

accounting and use of accounting data for managerial decisions.

3

CO1: Understand in depth to fill the gap between theory and practical

through internship

CO2: Understand in detail functioning of a specific area of management

thoroughly in the organization unit they are taking their internship

CO3: Specify the details in depth and able to communicate effectively

CO4: Learn in detail and able to absorb as an employee by the

employer

CO5: Specify and analyse the components of project report and prepare

the report effectively

CO 1: Know the meanings of Contingent Contract and Quasi Contract.

CO 2: Understand the concept of The Rules of payment of wages and

Safeguards in payment of minimum wages

CO 3: Know about the rights of the consumers and protection available

under various councils and Redressal Agencies

CO 4: Understand the concept of Bills of Exchange, Cheque, Promissory

Notes, Endorsement and its provisions

CO 5: Know the provisions related to Holder and Holder in Due Course

CO 1: In-depth understanding of branding, packaging and labelling were

done using appropriate teaching methods.

CO 2: Several practical case studies were taught so that their

understanding in practical aspect of rural as well as service marketing.

CO 3: International marketing and new era of marketing were also

explained.

CO 4: After sales services were discussed along with special reference

to modern marketing.

CO 1: Understand Investment analysis, through a proper understanding

of risk and return involved in a specific investment.

CO 2: Identify investment opportunities and appraise the same.

CO 3: Learn the effects of Merger & Acquisition

CO 4: Understand Portfolio management in detail and have basic

knowledge about institutional finance.

CO 1: This unit explains the concepts of Organizational Behaviour, its

various disciplines, challenges, organizational culture etc.

CO 2: This unit is all about Motivation and Leadership concepts, its

importance and various theories of it.

CO 3: This unit is about organizational change and development at

workplace.

CO 4: This unit is about Organizational conflict and conflict resolution

techniques.

CO 5: This unit is about various Emerging issues in Organizational

Behaviour like Positive organizational behavior, International behavior,

job satisfaction, high performance work practices, quality of worklife,

employee empowerment.

Marketing theories and practices across the globe are drastically

changing. Course contents of Advanced Marketing Management-

II contains varied areas/topics such as rural marketing, retailing,

international marketing, and so forth which are integral part of

modern marketing activities. The paper is aimed at helping

students understand how companies manage their varied

marketing operations in rapidly changing business environment.

5

6 Though Knowledge of Law

The objective of industrial training in Semester VI of B B A programme

is to give them perspectives about the organization and functioning in

the following areas of management:

Core & AlliedPractical Studies

FoundationBusiness Law- II

9

The course contents of this paper are aimed at increasing students’

awareness to fundamentals of OB and its application in HR Practices

within and outside the country.

7

Advanced Human Resource

Management – I Elective

Advanced Marketing

Management – IIElective

Advanced Financial

Management – II8 Elective

To help students to understand the conceptual frame work of financial

management and its applications under various environmental

constraints.

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